TAX ON PRIVATE SERVICE VEHICLES.

(A)  Rate of Special Road Tax

S. No.

Catgory of Vehicle

Tax Rate (SRT)

Exisiting Notification No.

1-

Purchased as a complete vehicle upto 12 in all 

3 %

 

F6 (179) Pari/Tax/ HQ/95 /13A dt 31.03.2000

13 to 40

(a) Purchase as a Chassis

5%

(b) Purchased with complete body

3%

More than 40

(a) Purchased as a Chassis

6%

(b) Purchased with complete body

4%

(B) Annual Rate of Road Tax

S. No.

Catgory of Vehicle

Tax Rate (SRT)

Exisiting Notification No.

1

Purchased as complete vehicle

Spare

Covered by permit

 

 F6 (179) Pari/Tax/ HQ/95 /3K dt 01.10.2005

Up to 4 lakhs

4.5%

0.90%

More than 4 lakhs

7.0%

0.70%

2

Purchased as chasis

Spare

Covered by permit

Up to 4 lakhs

5.0%

5.0%

More than 4 lakhs

10.0%

1.00%

OR COMPULSORY LUMP SUM TAX

S.No.

Private Service Vehicles

Tax Rate

Exisiting Notification No.

1.

(i) With seating capacity upto 12 excluding driver.

F6 (179) Pari/Tax/ Hqrs/95 /22 C date 14.07.2014

(a) Purchased as a chassis

15% of the cost of the chassis

(b) Purchased with the body.

12% of the cost of the vehicle.
  (ii) with seating capacity more than 13 and upto 22
  
  (a) Purchased as a chassis 35% of the cost of the chassis  
  (b) Purchased with the body. 26% of the cost of the vehicle.  

OPTIONAL LUMP SUM TAX

  

 

 

 

 

 

 

 

 

(ii) With seating capacity more than 21 excluding driver and upto 39 excluding driver.

 

 

 

F6 (179) Pari/Tax/ Hqrs/95 / 22 C date 14.07.2014

(a) Purchased as a chassis.

35% of the cost of the chassis.

(b) Purchased with the body.

25% of the cost of the vehicle.

(iii) With seating capacity more than 39 excluding driver:

(a) Purchased as a chassis.

42% of the cost of the chassis.

(b) Purchased with the body.

32% of the cost of the vehicle.

2.

 

 

Educational Institutional bus with seating capacity more than 7 including driver and upto 10 including driver.

  

(a) Purchased as a chassis.

15%of the cost of the chassis.

(b) Purchased with the body.

12%of the cost of the vehicle.

3.

Non Agricultural Tractor - Trailers used as goods vehicles

15% of the cost of the Tractor to which trailer is attaced

 

Provided that

  1. The lump sum tax may be paid in full or in six equal installments within a period of one year.
  2. In case of Goods vehicles already registered in or outside the State and in case of vehicles other than goods vehicles registered in the State, the lump sum tax shall be arrived at by reducing the amount of tax as computed above at the rate of 10% per financial year or part thereof upto 5 years from the date of registration as transport vehicle.
  3. In case where lump sum tax under section 4C of the said Act have been paid and thereafter the category/description of vehicle changes and the owner or person having possession or control of the vehicle opts to pay lump sum tax of changed category/ description, the lump sum tax shall by arrived at by reducing the amount of tax as computed above at the rate of 10% per financial year or part thereof for the period beginning from the date of deposition of lump sum tax under section 4C of the said Act and upto the owner or person having possession or control of the vehicle opts to pay tax under this notification, subject to a maximum period of 5 years.
  4. In case where one time tax has already been paid under section 4(1)(e) of the said Act and the owner or person having possession or control of the vehicle opts to pay under the notification, then the tax payable shall be the difference between the amount of tax payable under this notification and the amount of tax already paid under section 4(1)(e) of the said Act.

Explanation: The cost of the vehicles for computation of tax:-

  1. in case of new vehicle/chassis, shall be the ex-showroom price inclusive of all taxes and levies as shown in purchase bill excluding any discount, rebate or concession in price given under any promotional scheme or otherwise by any manufacture or dealer.
  2. in case of vehicles registered/purchased outside the State and brought in to Rajasthan for assignment/ registration, shall be the cost as prevailing in Rajasthan on the day when the tax becomes due on similar type of vehicle in this state.
  3. in case of vehicles already registered in Rajasthan, shall be the cost as prevailing in Rajasthan on 1st April of the financial year in which the owner or person having possession or control of the vehicle opts to pay tax under this notification on similar type of vehicles in this state.
  4. In case of change of category/ description of the vehicle under provision (2) above, shall be the cost of the similar type of vehicle as prevailing in Rajasthan on 1st April of the financial year in which the owner or person having possession or control of the vehicle opts to pay tax under this notification.
  5. in case where tax has been paid under section 4(1)(e) of the said Act shall be the cost as prevailing in Rajasthan on 1st April of the financial year in which he opts to pay tax under this notification on similar type of vehicle in this state.

Note: In addition to tax payable under this notification there shall be paid by the owner or person having possession or control of a motor vehicle, any tax or penalty as was payable under this Act for any period to the coming into force of this notification.